Quick Summary
The Commissioner of State Tax of Maharashtra videInternal Circular No. 4A of 2023 dated April 28, 2023has issued Instructions regarding the Amnesty scheme for revocation of cancellation of GST registration. Synopsis A special procedure is notified through which a registered person, whose registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the MGST Act on or before 31st day of December, 2022, and who has failed to apply for revocation of cancellation
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FAQ :
It's a special procedure allowing businesses whose GST registration was cancelled on or before 31st December 2022 to apply for revocation, even if they missed the original deadline or had their application rejected.
Businesses whose GST registration was cancelled under specific clauses (b) or (c) of section 29(2) of the MGST Act on or before 31st December 2022 are eligible.
The deadline to apply for revocation under this Amnesty Scheme is 30th June 2023.
Yes, the scheme covers cases where the revocation application was rejected by the proper officer or the appellate authority, and also cases where appeals are pending or have been decided against the taxpayer.
Taxpayers must file all returns due up to the effective date of registration cancellation and pay any outstanding tax, interest, penalty, and late fees related to those returns.
Applications should be filed online through the usual process. The proper officer will then process these applications according to the guidelines of the Amnesty Scheme.
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